2022 April

An entrepreneur can be defined as a person who starts a business venture through the identification and exploitation of an opportunity, by gathering resources and bearing the risk of failure (Nieuwenhuizen & Nieman 2009:9). Similarly, entrepreneurship is a venture undertaken by an entrepreneur who assumes the risk of the discovery and exploitation of an opportunity (Wolf, Kaudela-Baum & Meissner 2011:2

Accounting is the language of businesses. Those who wish to value companies and invest

The annual report is designed primarily to satisfy the needs of existing and possible future shareholders for information about a company.

Profit and finance are two broad strands interwoven in the overall management of successful business organisations today. They also provide the basis for the analysis of a company. Each strand is equally important and both must be followed. Analysing a company’s profitability without any reference to its financial position is of little value.

Now offering best-in-class data protection for small and mid-market businesses